ITA 255/CHNY/2020 | 2011-12
Pronouncement Date: 07-11-2021 | Result: Allowed

Appeal Details

RSA Number 25521714 RSA 2020
Assessee PAN ACIPT6618B
Bench Chennai
Appeal Number ITA 255/CHNY/2020
Duration Of Justice 1 year(s) 9 month(s) 8 day(s)
Appeal Type Income Tax Appeal
Pronouncement Date 07-11-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Assessment Year 2011-12
Appeal Filed On 29-01-2020
Judgment Text
आयकर अपीलीय अिधकरण ‘बी/ एस एम सी’ ायपीठ चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B/SMC’ BENCH: CHENNAI ी वी दुगा राव ाियक सद! के सम BEFORE SHRI V. DURGA RAO JUDICIAL MEMBER आयकर अपील सं./ITA No.255/Chny/2020 िनधा रण वष /Assessment Year: 2011-12 Shri Thandapani 154 Kattukottai Mo-Vannanjur Somandarkudi Kallakurichi Villupuram – 606 202. [PAN: ACIPT 6618B] Vs. The Income Tax Officer Ward-2 Villupuram. ( अपीलाथ/Appellant) (%&थ(/Respondent) अपीलाथ( की ओर से/ Appellant by : Mrs. T.V. Muthu Abirami Advocate %&थ( की ओर से /Respondent by : Mr. P. Sajit Kumar JCIT सुनवाई की तारीख/Date of Hearing : 08.11.2021 घोषणा की तारीख /Date of Pronouncement : 08.11.2021 आदेश / O R D E R Per V. Durga Rao Judicial Member : This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) Puducherry in I.T.A No.141/CIT(A)-PDY/2018-19 dated 21.11.2018 relevant to the Assessment Year 2011-12. I.T.A No.255/Chny/2020 :- 2 -: 2. When this appeal was taken up for hearing the learned counsel for the assessee has submitted that the Ld. CIT(A) has passed an ex- parte order on 21.11.2019 without considering the merits of the case. It is further submitted that the similar facts and circumstances in the assessee’s own case for the earlier year the Hon’ble ITAT has remitted the issue back to the file of Ld. CIT(A) for fresh adjudication and submitted that one more opportunity may be given to the assessee to substantiate his case before the Ld. CIT(A) considering the issue on merits in accordance with law. 3. On the other hand the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the assessee. 4. We have heard both the sides perused the materials available on record and gone through the orders of the authorities below. 5. We find that though the Ld. CIT(A) has given opportunity to the assessee to substantiate his case the assessee has not filed any evidence. Accordingly the Ld. CIT(A) has passed an ex-parte order by stating that the assessee has not filed any evidence. Therefore in the interest of justice and also by following the principles of natural justice we are of the view that one more opportunity should be given to the I.T.A No.255/Chny/2020 :- 3 -: assessee to substantiate his case before the Ld. CIT(A). Accordingly the order passed by the Ld. CIT(A) is set aside and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law after giving reasonable opportunity to the assessee. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above the appeal filed by the assessee is allowed for statistical purposes. 6. In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced on 08 th November 2021 in Chennai. Sd/- (वी दुगा राव) (V. DURGA RAO) ाियक सद!/JUDICIAL MEMBER चेई/Chennai दनांक/Dated: 08 th November 2021. EDN/- आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ/Appellant 2. यथ/Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु/CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF